19-23 of APB): UOI v. Hari Singh

302 CTR 458Supreme Court of India2018#2542 most cited

What is 19-23 of APB): UOI v. Hari Singh authority for?

Additional amounts, solatium, and interest on excess compensation under the Land Acquisition Act form part of enhanced compensation under section 45(5) and are taxable in the year of receipt. If TDS is deducted, the Assessing Officer must determine the nature of the land acquired and the taxability of the compensation or enhanced compensation.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

UOI v. Hari Singh · 302 CTR 458 · enhanced compensation taxability · solatium · interest on excess compensation · Section 45(5) · Section 56(2)(viii) · Section 57(iv) · Section 145A(b) · Land Acquisition Act · taxability of compensation · agricultural land compensation

Sections most often in play

Section 56(2)(viii)Section 57(iv)Section 143(3)Section 263 Section 10(37)Section 151 Section 148 Section 145B(1)

Issues it is cited on

section 145b(1)section 145a(b)section 145b section 57(iv)section 56(2)(viii)section 45(5)section 141 section 10(37)section 282a(1)section 194la enhanced compensation section 145a

Judgments citing 19-23 of APB): UOI v. Hari Singh

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…al Commissioner of Income Tax has also erred both in law and on fact in not following the binding judgments of Apex Court: i) 315 ITR 1(SC) CIT vs. Ghanshyam (HUF) ii) 367 ITR 498(SC) CIT vs. Govindbhai Mamaiya iii) 400 ITR 23 (SC) PCIT vs. Chet Ram (HUF) iv) 302 CTR 458 (SC) UOI vs. Hari Singh and Ors. v) C.A.No. 18475/2017 dated 10.11.2017 ITO v. Muktanandgiri Maheshgiri 9. That invocation of provision of section 145A(b) of the Act is not in accordance with law as it is not applicable in year under consideration and therefore is without jurisdiction. 10. That the learned Principal Commissioner of Income Tax ha…

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…al Commissioner of Income Tax has also erred both in law and on fact in not following the binding judgments of Apex Court: i) 315 ITR 1(SC) CIT vs. Ghanshyam (HUF) ii) 367 ITR 498(SC) CIT vs. Govindbhai Mamaiya iii) 400 ITR 23 (SC) PCIT vs. Chet Ram (HUF) iv) 302 CTR 458 (SC) UOI vs. Hari Singh and Ors. v) C.A.No. 18475/2017 dated 10.11.2017 ITO v. Muktanandgiri Maheshgiri 9. That invocation of provision of section 145A(b) of the Act is not in accordance with law as it is not applicable in year under consideration and therefore is without jurisdiction. 10. That the learned Principal Commissioner of Income Tax ha…

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…al Commissioner of Income Tax has also erred both in law and on fact in not following the binding judgments of Apex Court: i) 315 ITR 1(SC) CIT vs. Ghanshyam (HUF) ii) 367 ITR 498(SC) CIT vs. Govindbhai Mamaiya iii) 400 ITR 23 (SC) PCIT vs. Chet Ram (HUF) iv) 302 CTR 458 (SC) UOI vs. Hari Singh and Ors. v) C.A.No. 18475/2017 dated 10.11.2017 ITO v. Muktanandgiri Maheshgiri 9. That invocation of provision of section 145A(b) of the Act is not in accordance with law as it is not applicable in year under consideration and therefore is without jurisdiction. 10. That the learned Principal Commissioner of Income Tax ha…

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…al Commissioner of Income Tax has also erred both in law and on fact in not following the binding judgments of Apex Court: i) 315 ITR 1(SC) CIT vs. Ghanshyam (HUF) ii) 367 ITR 498(SC) CIT vs. Govindbhai Mamaiya iii) 400 ITR 23 (SC) PCIT vs. Chet Ram (HUF) iv) 302 CTR 458 (SC) UOI vs. Hari Singh and Ors. v) C.A.No. 18475/2017 dated 10.11.2017 ITO v. Muktanandgiri Maheshgiri 9. That invocation of provision of section 145A(b) of the Act is not in accordance with law as it is not applicable in year under consideration and therefore is without jurisdiction. 10. That the learned Principal Commissioner of Income Tax ha…

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…al Commissioner of Income Tax has also erred both in law and on fact in not following the binding judgments of Apex Court: i) 315 ITR 1(SC) CIT vs. Ghanshyam (HUF) ii) 367 ITR 498(SC) CIT vs. Govindbhai Mamaiya iii) 400 ITR 23 (SC) PCIT vs. Chet Ram (HUF) iv) 302 CTR 458 (SC) UOI vs. Hari Singh and Ors. v) C.A.No. 18475/2017 dated 10.11.2017 ITO v. Muktanandgiri Maheshgiri 9. That invocation of provision of section 145A(b) of the Act is not in accordance with law as it is not applicable in year under consideration and therefore is without jurisdiction. 10. That the learned Principal Commissioner of Income Tax ha…

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…al Commissioner of Income Tax has also erred both in law and on fact in not following the binding judgments of Apex Court: i) 315 ITR 1(SC) CIT vs. Ghanshyam (HUF) ii) 367 ITR 498(SC) CIT vs. Govindbhai Mamaiya iii) 400 ITR 23 (SC) PCIT vs. Chet Ram (HUF) iv) 302 CTR 458 (SC) UOI vs. Hari Singh and Ors. v) C.A.No. 18475/2017 dated 10.11.2017 ITO v. Muktanandgiri Maheshgiri 9. That invocation of provision of section 145A(b) of the Act is not in accordance with law as it is not applicable in year under consideration and therefore is without jurisdiction. 10. That the learned Principal Commissioner of Income Tax ha…

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…al Commissioner of Income Tax has also erred both in law and on fact in not following the binding judgments of Apex Court: i) 315 ITR 1(SC) CIT vs. Ghanshyam (HUF) ii) 367 ITR 498(SC) CIT vs. Govindbhai Mamaiya iii) 400 ITR 23 (SC) PCIT vs. Chet Ram (HUF) iv) 302 CTR 458 (SC) UOI vs. Hari Singh and Ors. v) C.A.No. 18475/2017 dated 10.11.2017 ITO v. Muktanandgiri Maheshgiri 9. That invocation of provision of section 145A(b) of the Act is not in accordance with law as it is not applicable in year under consideration and therefore is without jurisdiction. 10. That the learned Principal Commissioner of Income Tax ha…

ANIL TUTEJA,FATEHABAD vs. PR. COMMISSIONER OF INCOME TAX, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 780/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…se, “A” filed reply on 08.08.2020, explaining that the interest received on enhanced compensation and also as to why said interest is not taxable by placing reliance on the following judicial precedents (Copy appended at page 19-23 of APB): UOI vs Hari Singh 302 CTR 458 (SC) o CIT vs Ghanshyam HUF 315 ITR 1 (SC) o ITO vs Dhanendar Kumar HUF 1591/Chd/2018 (Chandigarh ITAT) o Sham lal vs ITO 364/Chd/2016 (Chandigarh ITAT) o Surinder Kumar vs DCIT 539/Chd/2016 (Chandigarh ITAT) o  Thereafter, another notice u/s 142(1) was issued on 03.12.2020 seeking information with regard to order of enhanced compensation, in…

KARAN PRATAP SINGH,SIRSA, HARYANA vs. ITO, WARD-1, SIRSA, HARYANA

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 761/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…se, “A” filed reply on 08.08.2020, explaining that the interest received on enhanced compensation and also as to why said interest is not taxable by placing reliance on the following judicial precedents (Copy appended at page 19-23 of APB): UOI vs Hari Singh 302 CTR 458 (SC) o CIT vs Ghanshyam HUF 315 ITR 1 (SC) o ITO vs Dhanendar Kumar HUF 1591/Chd/2018 (Chandigarh ITAT) o Sham lal vs ITO 364/Chd/2016 (Chandigarh ITAT) o Surinder Kumar vs DCIT 539/Chd/2016 (Chandigarh ITAT) o  Thereafter, another notice u/s 142(1) was issued on 03.12.2020 seeking information with regard to order of enhanced compensation, in…

MUNISH KUMAR LEGAL HEIR LATE SH GURDEEP SINGH,VILL MANAKPUR, YAMUNANAGAR vs. ITO, WARD 5, YAMUNANAGAR

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 754/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…se, “A” filed reply on 08.08.2020, explaining that the interest received on enhanced compensation and also as to why said interest is not taxable by placing reliance on the following judicial precedents (Copy appended at page 19-23 of APB): UOI vs Hari Singh 302 CTR 458 (SC) o CIT vs Ghanshyam HUF 315 ITR 1 (SC) o ITO vs Dhanendar Kumar HUF 1591/Chd/2018 (Chandigarh ITAT) o Sham lal vs ITO 364/Chd/2016 (Chandigarh ITAT) o Surinder Kumar vs DCIT 539/Chd/2016 (Chandigarh ITAT) o  Thereafter, another notice u/s 142(1) was issued on 03.12.2020 seeking information with regard to order of enhanced compensation, in…

MADHU GREWAL,CHANDIGARH vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHANDIGARH-1, CHANDIGARH

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 603/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh11 Feb 2026AY 2019-20

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…se, “A” filed reply on 08.08.2020, explaining that the interest received on enhanced compensation and also as to why said interest is not taxable by placing reliance on the following judicial precedents (Copy appended at page 19-23 of APB): UOI vs Hari Singh 302 CTR 458 (SC) o CIT vs Ghanshyam HUF 315 ITR 1 (SC) o ITO vs Dhanendar Kumar HUF 1591/Chd/2018 (Chandigarh ITAT) o Sham lal vs ITO 364/Chd/2016 (Chandigarh ITAT) o Surinder Kumar vs DCIT 539/Chd/2016 (Chandigarh ITAT) o  Thereafter, another notice u/s 142(1) was issued on 03.12.2020 seeking information with regard to order of enhanced compensation, in…

PARVEEN KUMAR,229,VILLAGE MANAKPUR-II,TEHSIL JAGADHRI,HARYANA vs. PRABHJOT KAUR,PCIT PANCHKULA, CHANDIGARH

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 576/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-2019

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…se, “A” filed reply on 08.08.2020, explaining that the interest received on enhanced compensation and also as to why said interest is not taxable by placing reliance on the following judicial precedents (Copy appended at page 19-23 of APB): UOI vs Hari Singh 302 CTR 458 (SC) o CIT vs Ghanshyam HUF 315 ITR 1 (SC) o ITO vs Dhanendar Kumar HUF 1591/Chd/2018 (Chandigarh ITAT) o Sham lal vs ITO 364/Chd/2016 (Chandigarh ITAT) o Surinder Kumar vs DCIT 539/Chd/2016 (Chandigarh ITAT) o  Thereafter, another notice u/s 142(1) was issued on 03.12.2020 seeking information with regard to order of enhanced compensation, in…

MANINDER JEET SINGH V.P.O. UDHAMGARH,JAGADHRI,HARYANA vs. PRABHJOT KAUR,PCIT, PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 575/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-2019

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…se, “A” filed reply on 08.08.2020, explaining that the interest received on enhanced compensation and also as to why said interest is not taxable by placing reliance on the following judicial precedents (Copy appended at page 19-23 of APB): UOI vs Hari Singh 302 CTR 458 (SC) o CIT vs Ghanshyam HUF 315 ITR 1 (SC) o ITO vs Dhanendar Kumar HUF 1591/Chd/2018 (Chandigarh ITAT) o Sham lal vs ITO 364/Chd/2016 (Chandigarh ITAT) o Surinder Kumar vs DCIT 539/Chd/2016 (Chandigarh ITAT) o  Thereafter, another notice u/s 142(1) was issued on 03.12.2020 seeking information with regard to order of enhanced compensation, in…

RAM NIWAS,FATEHABAD vs. INCOME TAX OFFICER, INCOME TAX OFFICE, SIRSA ROAD, INDUSTRIAL AREA, FATEHABAD

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 498/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…se, “A” filed reply on 08.08.2020, explaining that the interest received on enhanced compensation and also as to why said interest is not taxable by placing reliance on the following judicial precedents (Copy appended at page 19-23 of APB): UOI vs Hari Singh 302 CTR 458 (SC) o CIT vs Ghanshyam HUF 315 ITR 1 (SC) o ITO vs Dhanendar Kumar HUF 1591/Chd/2018 (Chandigarh ITAT) o Sham lal vs ITO 364/Chd/2016 (Chandigarh ITAT) o Surinder Kumar vs DCIT 539/Chd/2016 (Chandigarh ITAT) o  Thereafter, another notice u/s 142(1) was issued on 03.12.2020 seeking information with regard to order of enhanced compensation, in…

RAKESH KUMAR,JAGADHRI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 456/CHANDI/2024[2015-16 ]Status: DisposedITAT Chandigarh11 Feb 2026

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…se, “A” filed reply on 08.08.2020, explaining that the interest received on enhanced compensation and also as to why said interest is not taxable by placing reliance on the following judicial precedents (Copy appended at page 19-23 of APB): UOI vs Hari Singh 302 CTR 458 (SC) o CIT vs Ghanshyam HUF 315 ITR 1 (SC) o ITO vs Dhanendar Kumar HUF 1591/Chd/2018 (Chandigarh ITAT) o Sham lal vs ITO 364/Chd/2016 (Chandigarh ITAT) o Surinder Kumar vs DCIT 539/Chd/2016 (Chandigarh ITAT) o  Thereafter, another notice u/s 142(1) was issued on 03.12.2020 seeking information with regard to order of enhanced compensation, in…

ASHOK KUMAR THAKRAL,JAGADHRI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA , PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 455/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Feb 2026AY 2015-16

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…se, “A” filed reply on 08.08.2020, explaining that the interest received on enhanced compensation and also as to why said interest is not taxable by placing reliance on the following judicial precedents (Copy appended at page 19-23 of APB): UOI vs Hari Singh 302 CTR 458 (SC) o CIT vs Ghanshyam HUF 315 ITR 1 (SC) o ITO vs Dhanendar Kumar HUF 1591/Chd/2018 (Chandigarh ITAT) o Sham lal vs ITO 364/Chd/2016 (Chandigarh ITAT) o Surinder Kumar vs DCIT 539/Chd/2016 (Chandigarh ITAT) o  Thereafter, another notice u/s 142(1) was issued on 03.12.2020 seeking information with regard to order of enhanced compensation, in…

KARTAR SINGH, FATEHABAD vs. PR. COMMISSIONER OF INCOME TAX, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 335/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…se, “A” filed reply on 08.08.2020, explaining that the interest received on enhanced compensation and also as to why said interest is not taxable by placing reliance on the following judicial precedents (Copy appended at page 19-23 of APB): UOI vs Hari Singh 302 CTR 458 (SC) o CIT vs Ghanshyam HUF 315 ITR 1 (SC) o ITO vs Dhanendar Kumar HUF 1591/Chd/2018 (Chandigarh ITAT) o Sham lal vs ITO 364/Chd/2016 (Chandigarh ITAT) o Surinder Kumar vs DCIT 539/Chd/2016 (Chandigarh ITAT) o  Thereafter, another notice u/s 142(1) was issued on 03.12.2020 seeking information with regard to order of enhanced compensation, in…

SH. RAM LAL,FATEHABAD vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 332/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…se, “A” filed reply on 08.08.2020, explaining that the interest received on enhanced compensation and also as to why said interest is not taxable by placing reliance on the following judicial precedents (Copy appended at page 19-23 of APB): UOI vs Hari Singh 302 CTR 458 (SC) o CIT vs Ghanshyam HUF 315 ITR 1 (SC) o ITO vs Dhanendar Kumar HUF 1591/Chd/2018 (Chandigarh ITAT) o Sham lal vs ITO 364/Chd/2016 (Chandigarh ITAT) o Surinder Kumar vs DCIT 539/Chd/2016 (Chandigarh ITAT) o  Thereafter, another notice u/s 142(1) was issued on 03.12.2020 seeking information with regard to order of enhanced compensation, in…

BIMLA DEVI,JAGADHRI vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 328/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…se, “A” filed reply on 08.08.2020, explaining that the interest received on enhanced compensation and also as to why said interest is not taxable by placing reliance on the following judicial precedents (Copy appended at page 19-23 of APB): UOI vs Hari Singh 302 CTR 458 (SC) o CIT vs Ghanshyam HUF 315 ITR 1 (SC) o ITO vs Dhanendar Kumar HUF 1591/Chd/2018 (Chandigarh ITAT) o Sham lal vs ITO 364/Chd/2016 (Chandigarh ITAT) o Surinder Kumar vs DCIT 539/Chd/2016 (Chandigarh ITAT) o  Thereafter, another notice u/s 142(1) was issued on 03.12.2020 seeking information with regard to order of enhanced compensation, in…

PARAMJIT SINGH,SIRSA vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 327/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…se, “A” filed reply on 08.08.2020, explaining that the interest received on enhanced compensation and also as to why said interest is not taxable by placing reliance on the following judicial precedents (Copy appended at page 19-23 of APB): UOI vs Hari Singh 302 CTR 458 (SC) o CIT vs Ghanshyam HUF 315 ITR 1 (SC) o ITO vs Dhanendar Kumar HUF 1591/Chd/2018 (Chandigarh ITAT) o Sham lal vs ITO 364/Chd/2016 (Chandigarh ITAT) o Surinder Kumar vs DCIT 539/Chd/2016 (Chandigarh ITAT) o  Thereafter, another notice u/s 142(1) was issued on 03.12.2020 seeking information with regard to order of enhanced compensation, in…

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